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BA 318 - External Reporting
Winter 2006
Instructor Information:
Professor: Monica Banyi
Office: 224D Bexell Hall
Telephone: 737-6011
Class Times: Section 1: MW 10am – 11:50
Section 2: MW 12pm – 1:50
Section 3: MW 2pm – 3:50
Office Hours: Monday 4:15 – 5:15; Tues 11:00 – 12:00; Weds 8:30 – 9:30
Or by appointment
E-mail: Monica.Banyi@bus.oregonstate.edu
Course Description:
Prerequisite: BA 317 and BA 340 with a “C” or better
BA 318 is the second in a three-course series in intermediate financial
accounting which explore financial accounting and reporting topics in more
depth. The purpose of the intermediate
accounting series is to extend the students’ knowledge and understanding of the
conceptual framework of accounting as well as financial reporting practices and
principles. Students will learn how to
account for complex accounting transactions, prepare financial statements, and
interpret financial statements.
The course is intended for students preparing to become practitioners in
either the public or private sector. Additionally, the course can also provide
a valuable background for those preparing for various managerial or financial
careers.
Course Requirements:
Required Text and Materials:
Kieso, Weygant, and Warfield, Intermediate Accounting,
11th Edition (Updated Update)[1]
May and May, Effective Writing: A Handbook
for Accountants, Seventh Edition
Homework, Assignments, and Examinations:
Daily Assignments: Preparation
of daily homework assignments is critical for success in any intermediate
accounting course. The attached homework
schedule indicates problems and exercises that will be reviewed in class on the
days indicated. Students are expected
to demonstrate their preparation by answering questions posed about the
assigned problems. The assigned
homework is such an integral part of the course experience, and as such, all
students are required to prepare their written solutions to the assigned
problems before the in-class discussions. The instructor will provide the students with
a reading guide for each chapter in electronic form at least one week before
the chapter is discussed in class. This
reading guide is NOT intended as a lecture outline but as an aid to identify
the significant technical concepts in each chapter.
In-Class
Assignments: During the term, several in-class assignments
will be conducted in a variety of formats including homework audits, quizzes
and group problems. The purpose of these
assignments is three-fold: to encourage
regular attendance, to encourage preparation for the daily class material, and
to test the student’s understanding and competencies in the current course
materials. The maximum number of
in-class points awarded is 50. Due to
the nature of the assignments, no make-ups will be given.
Problem Sets: Students will complete 2 graded assignments during the quarter. The format could include problems, cases, research, and/or writing assignments. These problem sets will be available electronically to the students at least ten days before the due date. Since the solutions to the problem sets will be posted at 5pm on the due date, no late problem sets will be accepted. Students are allowed and encouraged to work in groups of no more than 3 students and turn in one solution. Group to group consultations are NOT allowed and are considered academic dishonesty (see below).
Written Case: Four cases dealing with financial reporting issues are available on Blackboard and are due throughout the term. Students will individually prepare a written solution for one case and turn it in to the instructor on the assigned due date for that case. At the beginning of the term, students will sign up for the case they wish to prepare with no more than 30 students assigned to any one case. After deciding upon a case, no substitutions are allowed and no late cases are accepted. The purpose of this assignment is to provide the students with a forum to use the knowledge they have gained and other research to develop an understanding of real-world accounting events and scenarios. The responses will be graded out of a possible 50 points based upon writing clarity, conciseness, appropriate organization, attention to audience, accurate content, document completeness, technical correctness and support, and quality of the overall paper. Students should consult the May and May text before completing this assignment. Further documentation of the requirements of this assignment will be provided. This is an individual assignment.
Examinations: One mid-term and one final exam
will be given. No make-up exams will be
given. The final exam will be weighted
heavily on the material covered since the mid-term; however, any material
covered over the term is open for examination on final.
Course Policies:
Evaluation of Student Performance: The following items may comprise your final grade:
Mid-Term
(Feb. 8th) 100
Final Exam (March 21st – 4pm) 100
Problem Sets (2) 100
Written Case 50
In-Class Assignments 50
400
At the end of the course, after the final exam, letter grades will be assigned based on a percentage of points earned to total points available.
It is the responsibility of the student to withdraw from the course on or before the deadline. Failure to complete minimum requirements will result in a failing grade.
Course Communication: Course materials
and announcements are available on Blackboard.
Blackboard uses ONID email addresses so, if necessary, please forward
your account.
Professional Behavior: To foster a more professional learning
environment and to develop successful business habits, all students will engage
in professional behavior which includes:
- No
inappropriate talking in class.
- Take
responsibility for individual actions both inside and out of the
classroom.
- Attend all
class sections, arriving and leaving at the designated times.
- Participate
in group activities and class discussions.
- Treat others
with respect.
- Abide by the
academic misconduct rules and procedures.
- Acknowledge
the importance of clear expression in both written and verbal
communication. Understand that your
course grade is affected by your ability to clearly communicate.
Academic Integrity: Academic dishonesty is not tolerated in any form. See http://oregonstate.edu/admin/stucon/achon.htm.
Availability of
Graded Assignments and Grading Errors: Graded
assignments are returned during class. If
you miss class when an assignment is returned, please see the instructor during
office hours. All graded exams remain
the property of the instructor. Students
may examine graded tests at any time during the term during office hours or by
appointment. Students have seven class
days after an exam or other graded assignment is returned to bring grading
errors to the instructor’s attention.
Other Information: Students are expected to assume a high degree of responsibility for meeting course requirements. Financial accounting rules are comprehensive and ever-evolving. The professor may not be able to cover every topic in class that might be included on exams. Careful reading of the textbook, regular class attendance and completion of all assignments are necessary to succeed in this course. A grade of C or better is required in order to enroll in BA 319.
Statement Regarding Students with Disabilities: Accommodations
are collaborative efforts between students, faculty and Services for Students
with Disabilities (SSD). Students with
accommodations approved through SSD are responsible for contacting the faculty
member in charge of the course prior to or during the first week of term to
discuss accommodations. Students who
believe they are eligible for accommodations who have not yet obtained approval
through SSD should contact SSD immediately at 737-4098.
The instructor reserves the right to make
changes to this syllabus and course schedule as necessary. Any changes to the course content or syllabus
will be announced during a regular class period.